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The revenue and costs directly attributable to a single unit of value (e.g., one customer, one transaction, one subscription month) used to assess per-unit profitability.
Because spending on acquisition before proving a unit is profitable at scale mathematically guarantees greater losses; growth amplifies whatever margin profile already exists.
Any repeatable, countable value-creating entity: a paying customer, a delivered order, an active subscriber per month, or a contract.
The fully-loaded cost to acquire one new paying customer, including ad spend, sales salaries, tools, and creative, divided by new customers in the period.
The total gross profit a customer is expected to generate over the entire future relationship with the company.